C<m4> 


A  bill  to  amend 
Conf  Pam  12mo  #62 


•-4.Z. 


[House  Bill,  No.  108.] 


HOUSE  OF  REPRESENTATIVES,  May  23, 1S64.— Read  first 
and  second  times.  June  2,  1864. — Amended,  engrossed,  read  a  third 
time  and  passed. 

A.  R.  LAMAR,  Clerk. 

SENATE,  June  3,  18§4  —Read  first  and  second  times  and  refer- 
red to  Committee  on  Finance,  and  ordered  to  be  printed. 


.A.  BILE 

To  amend  the  laws  relating  to  the  tax  in  kind. 
The  Congress  of  the  Confederate  States  of  America  do  enact,  That  the 
above  recited  act  be,  and  the  same  is  hereby  amended  as  follows : 

1  Section   1.  After  the  word  "wool"  in  the  first  proviso  of  the 

2  fourth  paragraph  of  section  ten,  the  words  "  in  the  aggregate," 

3  shall  be  inserted  ;  and  in  the  same  article  and  section,  the  word 

4  "  eight"  shall  be  substituted  for  the  word  "  five,"  so  as  to  read, 

5  Provided  :  That  post  quartermasters  shall  direct  such  delivery  to 

6  be  made  at  any  time  within  eight  months  after  the  date  of  said 

7  estimates,  &c. 

1  Sec  2.  In  all  cases  where  crops,  subject  to  a  tax  in  kind,  have 

2  been,  or  may  be,  destroyed,  in  whole  or  in  part,  by  fire  or  any 

3  other  accidental  cause,  or   by   the  -enemy,  if  before  assessment. 

4  the  assessor  shall    regard  the  part  of  the  crop  not  destroyed  as 

5  all  that  was  produced  by  the  owner  :  if  after  assessment,  and  the 


ti  .destruction  be  satisfactorily  proven,  the  post  quartermaster  shall 

7  also  regard  the  porfion»of  the  crop  not  destroyed  a3  all  that  was 

8  produced,  and  the  proof  relieving  the  producer  shall  entitle  the 
!)     quartermaster  to  a  credit    on  his    return,  for  the    property    thus 

iO     lost. 

1  Sec.   3.  In  cases  where  the  quantity  of  corn  reserved  from  the 

I  tax  in  kind,  is  not  Sufficient  to  supply  the  actual  wants  of  the 
:}  producer,  without  any  default  on  his  part,  upon  satisfactory 
4  evidence  of  the  fact,  the  Secretary  of  War  is  authorized  to  allow 
.5  the  money  value  to  be  paid  for  the  tithe  to  the  extent  thus 
&  *  required. 

1  Sec  4.  The  law    imposing  a  tax   upon  the  assessed  value  of 

2  property  shall  not  be  so  construed  as  to  impose    a  tax  upon  the 

I 
$     products  of  gardens    intnded  for  the    use    of  the  family   of  the 

4     owner,. nor  upon  fruit  raised  for  domestic  use,  and  not  for  sale. 


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peRm^lipec 

PH  8.5 


